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Rule 11(3) CENVAT Credit Rules 2004: Reversal Required for Duty on Inputs, Not for Capital Goods or Input Services.
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....Rule 11 (3) of CENVAT Credit Rules, 2004 specifically provides for only reversal of CENVAT Credit taken on the duty paid on the inputs and the said rule is silent about the reversal of CENVAT Credit taken of Central Excise duty paid on capital goods as well as on the Service Tax paid on the input services - AT....